RULE 228 INCOME TAX RULES 2026 RULE 228 INCOME TAX RULES 2026 Forms and certificates for the purposes of section 420. 228. (1) An undertaking to be furnished to the prescribed authority by a person not domiciled in India from the persons referred to in clause (i) or (ii) of the longline in section 420(1), as… Read More »
RULE 227 INCOME-TAX RULES 2026 Prescribed authority for tax clearance certificates under section 420. 227. (1) For the purposes of section 420(1), the prescribed authority shall be the Chief Commissioner of Income-tax or the Director-General of Income-tax, as the case may be, who has jurisdiction over the persons not domiciled in India or any other income-tax… Read More »
RULE 226 INCOME-TAX RULES 2026 Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413. 226. (1) The Chief Commissioner of Income-tax or the Commissioner of Income-tax may, by general or special order in writing, authorise a Tax Recovery Officer to exercise or perform the powers and functions… Read More »
RULE 225 INCOME-TAX RULES 2026 RULE 225 INCOME-TAX RULES 2026 225. Procedure for recovery of tax for the purposes of sections 413 and 475. (1) Definitions: In this rule, unless the context otherwise requires,— (a) “certificate”, except in sub-rules (7), (44), (65) and (66)(b), means the certificate drawn up by the Tax Recovery Officer under section 413 in… Read More »
RULE 224 INCOME-TAX RULES 2026 Form of statement under section 413 or section 414. 224. A statement under section 413 or section 414 shall be drawn up by the Tax Recovery Officer in Form No. 153. *********************************************** Your Queries Solved rule 224 of income tax rules 2026, Read more Income Tax Act 2025 INCOME TAX RULES… Read More »
RULE 223 INCOME-TAX RULES 2026 Estimate of advance tax under section 407(8). 223. The intimation, which an assessee has to send to the Assessing Officer under section 407(8), shall be in Form No. 152. ************************************************ Your Queries Solved rule 223 of income tax rules 2026, Read more Income Tax Act 2025 INCOME TAX RULES 2026 … Read More »
RULE 222 INCOME-TAX RULES 2026 Notice of demand under section 289. 222. Irrespective of anything contained in rule 179, the notice of demand under section 289 to be served upon the assessee in pursuance of an order under section 407, shall be in Form No. 151. ******************************************** Your Queries Solved rule 222 of income tax rules… Read More »
RULE 221 INCOME-TAX RULES 2026 Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default. 221. (1) The certificate from an accountant, as defined in section… Read More »
RULE 220 INCOME-TAX RULES 2026 RULE 220 INCOME TAX RULES 2026 Furnishing of information for payment to a non-resident, not being a company, or to a foreign company. 220. (1) The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum chargeable under the Act, shall furnish the… Read More »
RULE 219 INCOME-TAX RULES 2026 RULE 219 INCOME-TAX RULES 2026 Statement of deduction or collection of tax at source under section 397(3)(b). 219. (1) Every person responsible for deduction of tax or collection of tax at source under Chapter XIX-B of the Act with respect to the sections referred in column B of the following Table,… Read More »